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The terms "foreign convention" and "convention" are defined in subsection 123(1): A "foreign convention" means a convention (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Interpretation Given Under section 165, a taxable supply of a service made in Canada is subject to tax at the GST rate of 5% (HST rate of 13% when made in a participating province: Nova Scotia, New Brunswick, or Newfoundland and Labrador) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

Access to the bus and tractor trailer and the provision of samples and recommendations are all provided for no consideration. 5. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (or 13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Ruling Given The supply of the XXXXX and its accessories is a taxable supply and pursuant to subsection 165(1) XXXXX is required to collect the GST/HST on the value of the consideration for this supply at the rate of 5% or pursuant to subsections 165(1) and (2) at a rate of 13% where the supply is made in a participating province (Nova Scotia, New Brunswick, and Newfoundland and Labrador). ...

Ruling Given The supply of the XXXXX and its accessories is a taxable supply and pursuant to subsection 165(1), XXXXX is required to collect the GST/HST on the value of the consideration for this supply at the rate of 5% or pursuant to subsections 165(1) and (2) at a rate of 13% where the supply is made in a participating province (Nova Scotia, New Brunswick, and Newfoundland and Labrador). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (or 13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (or 13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...